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trial balance

American  

noun

Bookkeeping.
  • trial balances
    plural
  1. a statement of all the open debit and credit items, made preliminary to balancing a double-entry ledger.


trial balance British  

noun

  1. accounting a statement of all the debit and credit balances in the ledger of a double-entry system, drawn up to test their equality

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012

Other Word Forms

Noun Inflected Forms

Etymology

Origin of trial balance

First recorded in 1830–40

Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

See Examples For:

In fact, I considered myself as competent to handle the Florina as I was to make out a trial balance.

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic

The trial balance to-night developed a shortage of $1.22.

From V. V.'s Eyes by Henry Sydnor Harrison

"You have been faithful, and you have kept your books remarkably well; but taking a trial balance isn't your forte yet."

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic

The first day of the month came, and when I added the month's business to my trial balance, I found another amount of five thousand dollars unexplained by any invoice.

From Desk and Debit or, The Catastrophes of a Clerk by Oliver Optic

A trial balance, from gross figures, had been drawn off, so that the President was able to report with reasonable exactitude on the condition of the company.

From White Ashes by Sidney R. (Sidney Robinson) Kennedy

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